The identification method of the so-called processing loan is that when the employer pays the advance payment and project progress payment to the employer, it is not a direct payment, but a loan contract signed by both parties, and the project payment is paid to the employer in the form of a loan. In fact, there may be some legal risks for the employer to settle the project payment in the name of loan, but because the employer is usually in a weak position, in order to get the advance payment or project payment as soon as possible, he can only accept the employer to pay the project payment in the name of loan and cooperate with it, and sign relevant documents.

First, the name of processing materials is actually a way to identify loans.

In the actual performance of a construction project, it is a common practice in the industry that the employer will pay the project funds to the construction party in the form of loans. After that, if the project is successfully completed and settled, the employer and the builder will convert the loan into the project payment in default, and the rights and obligations of the loan contract will be eliminated.

Second, carry forward the production cost.

First of all, the user's account is established, and the accountant should tell the user well. Whether the user understands the debit and credit bookkeeping method depends on whether the user understands it. Sales exceeding expenses are profits, but this is only the appearance. If an account is established, the user's raw materials, inventory goods, finished products and finished products should be recorded and accounted. Finally, we can see from the report whether users are making money or losing money. Users who make money and don't make money must know. What you saw in the report is not true. What to download and what not to download are different from those in the title. I can't go too far. Users had better find an accountant, how to enter the cost, how to pay more taxes and how to pay less taxes.

To sum up, processing enterprises are not allowed to handle inventory accounts, and it is feasible to carry forward sales expenses, but the premise is to set up auxiliary account books to register the source of materials entrusted for processing and the details of incoming and outgoing materials. For future reference, and the entrusted processing materials can also be recorded directly, so the inventory goods are credited when the sales expenses are carried forward. However, in many cases, there is only one quantity of entrusted processing materials without a specific amount, which is inconvenient to book, so the previous method can be adopted.